| 1 | A bill to be entitled |
| 2 | An act relating to the Department of Agriculture and |
| 3 | Consumer Services; amending s. 215.32, F.S.; exempting the |
| 4 | Division of Licensing Trust Fund in the department from |
| 5 | legislative authorization for unappropriated cash balances |
| 6 | in the fund to be transferred to the General Revenue Fund |
| 7 | or the Budget Stabilization Fund; providing an effective |
| 8 | date. |
| 9 |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
| 11 |
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| 12 | Section 1. Paragraph (b) of subsection (2) of section |
| 13 | 215.32, Florida Statutes, is amended to read: |
| 14 | 215.32 State funds; segregation.- |
| 15 | (2) The source and use of each of these funds shall be as |
| 16 | follows: |
| 17 | (b)1. The trust funds shall consist of moneys received by |
| 18 | the state which under law or under trust agreement are |
| 19 | segregated for a purpose authorized by law. The state agency or |
| 20 | branch of state government receiving or collecting such moneys |
| 21 | shall be responsible for their proper expenditure as provided by |
| 22 | law. Upon the request of the state agency or branch of state |
| 23 | government responsible for the administration of the trust fund, |
| 24 | the Chief Financial Officer may establish accounts within the |
| 25 | trust fund at a level considered necessary for proper |
| 26 | accountability. Once an account is established within a trust |
| 27 | fund, the Chief Financial Officer may authorize payment from |
| 28 | that account only upon determining that there is sufficient cash |
| 29 | and releases at the level of the account. |
| 30 | 2. In addition to other trust funds created by law, to the |
| 31 | extent possible, each agency shall use the following trust funds |
| 32 | as described in this subparagraph for day-to-day operations: |
| 33 | a. Operations or operating trust fund, for use as a |
| 34 | depository for funds to be used for program operations funded by |
| 35 | program revenues, with the exception of administrative |
| 36 | activities when the operations or operating trust fund is a |
| 37 | proprietary fund. |
| 38 | b. Operations and maintenance trust fund, for use as a |
| 39 | depository for client services funded by third-party payors. |
| 40 | c. Administrative trust fund, for use as a depository for |
| 41 | funds to be used for management activities that are departmental |
| 42 | in nature and funded by indirect cost earnings and assessments |
| 43 | against trust funds. Proprietary funds are excluded from the |
| 44 | requirement of using an administrative trust fund. |
| 45 | d. Grants and donations trust fund, for use as a |
| 46 | depository for funds to be used for allowable grant or donor |
| 47 | agreement activities funded by restricted contractual revenue |
| 48 | from private and public nonfederal sources. |
| 49 | e. Agency working capital trust fund, for use as a |
| 50 | depository for funds to be used pursuant to s. 216.272. |
| 51 | f. Clearing funds trust fund, for use as a depository for |
| 52 | funds to account for collections pending distribution to lawful |
| 53 | recipients. |
| 54 | g. Federal grant trust fund, for use as a depository for |
| 55 | funds to be used for allowable grant activities funded by |
| 56 | restricted program revenues from federal sources. |
| 57 |
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| 58 | To the extent possible, each agency must adjust its internal |
| 59 | accounting to use existing trust funds consistent with the |
| 60 | requirements of this subparagraph. If an agency does not have |
| 61 | trust funds listed in this subparagraph and cannot make such |
| 62 | adjustment, the agency must recommend the creation of the |
| 63 | necessary trust funds to the Legislature no later than the next |
| 64 | scheduled review of the agency's trust funds pursuant to s. |
| 65 | 215.3206. |
| 66 | 3. All such moneys are hereby appropriated to be expended |
| 67 | in accordance with the law or trust agreement under which they |
| 68 | were received, subject always to the provisions of chapter 216 |
| 69 | relating to the appropriation of funds and to the applicable |
| 70 | laws relating to the deposit or expenditure of moneys in the |
| 71 | State Treasury. |
| 72 | 4.a. Notwithstanding any provision of law restricting the |
| 73 | use of trust funds to specific purposes, unappropriated cash |
| 74 | balances from selected trust funds may be authorized by the |
| 75 | Legislature for transfer to the Budget Stabilization Fund and |
| 76 | General Revenue Fund in the General Appropriations Act. |
| 77 | b. This subparagraph does not apply to trust funds |
| 78 | required by federal programs or mandates; trust funds |
| 79 | established for bond covenants, indentures, or resolutions whose |
| 80 | revenues are legally pledged by the state or public body to meet |
| 81 | debt service or other financial requirements of any debt |
| 82 | obligations of the state or any public body; the Division of |
| 83 | Licensing Trust Fund in the Department of Agriculture and |
| 84 | Consumer Services; the State Transportation Trust Fund; the |
| 85 | trust fund containing the net annual proceeds from the Florida |
| 86 | Education Lotteries; the Florida Retirement System Trust Fund; |
| 87 | trust funds under the management of the State Board of Education |
| 88 | or the Board of Governors of the State University System, where |
| 89 | such trust funds are for auxiliary enterprises, self-insurance, |
| 90 | and contracts, grants, and donations, as those terms are defined |
| 91 | by general law; trust funds that serve as clearing funds or |
| 92 | accounts for the Chief Financial Officer or state agencies; |
| 93 | trust funds that account for assets held by the state in a |
| 94 | trustee capacity as an agent or fiduciary for individuals, |
| 95 | private organizations, or other governmental units; and other |
| 96 | trust funds authorized by the State Constitution. |
| 97 | Section 2. This act shall take effect upon becoming a law. |